**Trustees’ Report and Financial Statements for the year ended 30 April 2023**
Open Door Community Foundation (a Company Limited by Guarantee)
Registered Company number 09549202 Registered Charity number 1164850
Open Door Community Foundation Financial Statements for the year ended 30 April 2023
|Index||
|---|---|
||Page|
|Report of the Trustees|3-10|
|Statement of Trustees Responsibilities|11|
|Report of the Independent Examiner|12|
|Statement of Financial Activities (incorporating an Income & Expenditure Account)|13|
|Balance Sheet|14|
|Principle accounting policies|15-16|
|Notes to the financial statements|17-24|
2
Open Door Community Foundation Financial Statements for the year ended 30 April 2023
## **Report of the Trustees**
The Trustees are pleased to present their annual directors’ report together with the financial statements of the charity for the year ended 30 April 2023 which are also prepared to meet the requirements of a directors’ report and accounts for Companies Act purposes.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (updated 1 January 2019).
## **CHARITABLE OBJECTIVES AND ACTIVITIES**
The Charitable Company’s Objects as set out in its Memorandum & Articles of Association are:-
- the advancement of the education of the people of Hodge Hill and the surrounding area;
- to develop the capacity and skills of the members of the socially and economically disadvantaged community of Hodge Hill and the surrounding area in such a way that they are better able to identify and help meet their needs and participate more fully in society;
- to promote social inclusion for the public benefit by preventing people from becoming socially excluded, relieving the needs of those people who are socially excluded and assisting them to integrate into society. For the purposes of this object ‘socially excluded’ means being excluded from society, or parts of society, as a result of one or more of the following – youth, age, disability, financial hardship, ill health, unemployment, substance abuse, discrimination on the grounds of ethnicity, gender, sexual orientation, religion or poor educational or skills attainment;
- the relief of sickness and the preservation of health among the permanent and temporary residents of Hodge Hill and the surrounding areas;
- to promote for the benefit of the people of Hodge Hill and the surrounding area the provision of activities and facilities for recreation or other leisure time occupation of individuals who have need of such activities or facilities by reason of their youth, age, infirmity or disablement, financial hardship or social and economic circumstances or for the public at large in the interests of social welfare and with the object of improving the health, well-being and general condition of life of the said inhabitants.
The above objects shall be delivered at all times with consideration of the principles of equality of opportunity and without distinction of sex, sexual orientation, race or of political, religious or other opinions.
3
Open Door Community Foundation Financial Statements for the year ended 30 April 2023
## **Report of the Trustees (continued)**
## **Key activities and achievements**
With a view to advancing the Charity’s objectives, in the past year (May 2022 - April 2023) we have been engaged in the following key activities.
Since January 2017, ODCF has been a partner organization, alongside Worth Unlimited and Firs & Bromford Neighbours Together, in _**TogetherWeCan** !_ , a long-term, intergenerational, community-building project within the Firs & Bromford neighbourhood, funded by the National Lottery Community Fund, and Firs & Bromford Neighbours Together (a Big Local partnership). Since September 2018, _TWC!_ has also included the ‘Together for Families’ partnership with Tame Valley Children’s Centre (run by Spurgeons), focused on local families with under 5s.
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The period May 2022 – April 2023 largely corresponds with Year 2 of _TogetherWeCan_ phase 2 (TWC2): a 5- year period, finishing in June 2026, with the aim of leaving a legacy, articulated in the ‘legacy statement’ of Firs & Bromford Neighbours Together:
_‘We wish to develop our community into a place of creativity and compassion, where all feel welcome, all feel connected, all feel they belong and all feel that they can flourish.’_
_TWC!_ brings together youth work and adult-focused community-building work to maximise the opportunities for intergenerational (as well as cross-cultural) interaction and relationship-building, as we seek to support both young people and adults on a developmental journey from ‘entry points’ into community activities, into deeper belonging and sharing with others, towards learning new things which help them flourish within their community and, in many cases, step into various forms of ‘leadership’ role where they enable the participation of others. The work of _TWC!_ staff is focused on enabling and ‘alongsiding’ with local people, supporting local residents to take the lead in connecting with their neighbours, and offering and holding spaces where encounter, learning mutual support can grow and develop.
4
Open Door Community Foundation Financial Statements for the year ended 30 April 2023
## **Report of the Trustees (continued)**
In addition to TWC2, Your Local Pantry (Hodge Hill) has been running since May 2021, under the organizational ‘umbrella’ of O CF, funded primarily through a grant from roundwor / S2, based at odge Hill Church, led by local volunteers, and supported by ODCF staff. Key outcomes for the Pantry project include:
- **Improved health and wellbeing** - through increased access to food, fresh fruit and veg, and support with cooking meals (through Recipe Bags, conversations with others, etc) and through social interaction, emotional and practical support, developing friendships, and connections into other community groups and activities, and signposting to support and advice services.
- **Increased community cohesion** - through social interaction, opportunities to volunteer, and bridging geographical and cultural divides between different local neighbourhoods.
- **Enhanced education and training** - through supporting members to develop and share skills in food growing and cooking, and financial budgeting; and through training for volunteers (e.g. food hygiene, first aid, community safeguarding, etc.)
As of April 2023, across our work, and within the wider _TWC!_ partnership, ODCF employed 1 full-time member of staff, and 4 part-time staff – including 2 who have been newly-appointed within this financial year:
- **Street Connector Mentor** , FT (Paul Wright) – supporting the team of Street Connectors, leading on developing mentoring/coaching locally (including supporting people with new ideas), developing and overseeing the TWC learning programme
- 2 x **Green Connectors** , PT (Cath Fletcher, Sam Ewell) – supporting neighbours to engage in local green spaces, and in growing projects at home and in other local spaces
- 2 x **Street Connector Trainees** , PT (Clare Mclean, started Jan 2022; Tiffany Nicholson, started Jan 2023) – working alongside the SCM, supporting the team of Street Connectors and supporting people to develop new ideas
5
Open Door Community Foundation Financial Statements for the year ended 30 April 2023
## **Report of the Trustees (continued)**
After an extensive internal review of the way we have done our ‘barrier-removing’ support wor , we sadly made the decision to make our **Community Support & Development Worker** role redundant, and said goodbye to Lucy Poulson, in February 2023. By April 2023, plans were substantially developed towards appointing a dedicated ‘ **Livelihoods Support Worker** ’ (part-time), to focus solely on support work (alongside community-building colleagues), using a new approach, based on the Sustainable Livelihoods Approach developed elsewhere in the UK by Church Action on Poverty.
ODCF continues to work with Jane Perry, a freelance social researcher, to support us in developing evaluation tools for our work within the wider _TogetherWeCan!_ project. Jane has led on producing a comprehensive annual evaluation report of _TWC!_ ’s wor , the most recent being in July 202 (summarized below, and available online at https://worthunlimited.co.uk/news/2023-09-13/together-we-can-partnership-reportson-another-great-year). All reports are available on request.
We have also continued to benefit from the financial, HR and organizational support services of Matt Perry, a long-standing employee of Worth Unlimited who now supports us through his own business Giraffe HR. Matt has acted as Company Secretary of ODCF since its foundation.
## **- - Key outputs TWC2 (Year 2: July 2022 June 2023)**
- 80 registered groups & activities
- 32 new groups & activities since July 2021
- 21 street parties
- 293 participants in TWC-led activities
- 40+ volunteers
- 170+ neighbours receiving advice and support
- 400+ attendees at our community events
## ighlights include…
- The appointment of Tiffany Nicholson as our 2[nd] ‘home-grown’ Street Connector Trainee
- Sam Ewell joining Cath as our second Green Connector
- Summer, Christmas, Easter & Eid events, along with smaller micro-local street parties
- Relaunching regular green activities at The Hub and Hodge Hill Pantry, as well as other sites around Firs & Bromford
- evelopment of Men’s roup and wor shop space, alongside a new Women & Children’s roup, in partnership with Spurgeons
- Initiating and facilitating a residential gathering for a cross-section of neighbours (Jan 2023) – developing the strength of shared culture and vision
- Expanding spaces offering support to neighbours. New Friday session to complement Open Door Tuesdays and Pantry (Thursdays), and developing our Sustainable Livelihoods Support approach
- Developing the terms of reference for our Mental Health Capacity Building project, aiming to increase our ability to support neighbours to respond to distress – including appointing Space to Breathe CIC as our partner organisation for this work (in March 2023).
6
Open Door Community Foundation Financial Statements for the year ended 30 April 2023
## **Report of the Trustees (continued)**
- Developing and delivering our learning programme – including a locally-developed Communitybuilding course – investing in local people and growing teams and groups
Further information about TWC2 can be found in the project Annual Report.
## **Key Outputs: Your Local Pantry (Hodge Hill)**
Your Local Pantry (Hodge Hill) – April 2022 to March 2023 has been the second full year of operation of Your Local Pantry (Hodge Hill). Over these first 2 years, 276 members have signed up to join the Pantry, benefitting 879 individuals (475 adults, 404 children). As of 30 April 2023, current ‘live’ membership was 78, benefitting 140 adults and 78 children. During this period the café-style ‘Place of Welcome’ (to complement the Pantry shopping ‘offer’) has been thriving. Through the winter it made a leading contribution to the local ‘Warm Welcome etwor ’ across the area, as one of the daily free, warm, welcoming, safe spaces on offer, with any visitors to the space registering as Pantry members (but with no obligation to pay to shop),and free hot soup and bread available.
## **Public benefit**
The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Charity’s aims and objectives and in planning future activities.
## **FUTURE PLANS**
O CF’s approach to our wor is one of constant reflection, review and revision, drawing regularly on the wisdom and insight of our gifted staff team, and of the brilliant volunteers and participants in our work. Over the period of this annual report (May 2022 – April 2023), this has included:
- Re-shaping our support wor ‘offer’ through the Sustainable ivelihoods Approach, and recruiting a new, dedicated Livelihoods Support Worker to take that work forward
- Further investment in ‘home-grown’ Street Connector Trainees (including the recruitment to a second Trainee role)
- Facilitating a community-wide residential gathering to develop our shared vision and priorities as a neighbourhood (Jan 2023)
- Convening a ‘Collaboration roup’ – drawing together representatives of ODCF, Worth Unlimited, Firs & Bromford Neighbours Together and the newly-formed Firs & Bromford Community Development Trust – to meet regularly to further develop and implement our shared vision and priorities
- The process of compiling the TWC2 annual report (July 2023), which identified four key priorities for TWC2 Year 3:
7
Open Door Community Foundation Financial Statements for the year ended 30 April 2023
## **Report of the Trustees (continued)**
- Further developing community leadership – continuing to develop the knowledge, wisdom, skills and confidence among existing leaders and connectors, and broadening the diversity (of ages/generations, ethnic backgrounds, etc) of people in those roles
- Supporting local strategic development – supporting the facilitation of (and contributing to) local strategic development processes. Working in collaboration with FBNT & FABCDT, including developing plans for ongoing TWC staffing beyond 2025.
- New spaces for connection – supporting the expansion of community-building work in the Firs area of our neighbourhood, in and around new local ‘hubs’ there
- Supporting well-being and sustainable livelihoods – continuing to reshape, develop and strengthen our livelihoods support wor and our ‘community infrastructure’ for mental health & wellbeing support, particularly through our partnership with Space to Breathe.
The developments in our work this year, our reflection and evaluation processes (both internally and with local partners), and the changing political and economic environment nationally, have all contributed to a reappraisal of our stated approach to continue to ‘taper off’ our staffing in Firs & Bromford neighbourhood over the coming years. We remain committed to growing local people into positions of leadership and resisting – as much as possible – dependency on paid staff. However, the huge positive impact of the ‘homegrown’ Trainee roles, the development of our Livelihoods Support work and Mental Health & Wellbeing capacity-building support, all indicate the value of an ongoing staff presence on the ground locally, alongside a growing role in supporting the strategic development of neighbourhood leadership and infrastructure (including learning and training opportunities), organizational sustainability, and an external training / consultancy offer, which have largely been led by our Street Connector Mentor.
By April 2023 we had committed to an internal organizational process of reviewing our vision, values, approach and future plans – drawing in staff, volunteers, Board members and external advisors. This process began in September 2023.
## **FINANCIAL REVIEW**
During the year 2022-2 , O CF’s activities were largely funded through the -year _TogetherWeCan2_ project grant from the National Lottery Community Fund, match funding from Firs & Bromford Neighbours Together (the local Big Local partnership), and a 3-year grant from Groundwork/HS2 for the Your Local Pantry project. Additional funding has come from a number of smaller, shorter-term grants, and some small external contracts (delivering consultancy and training). This has enabled us to cover all of our organizational running costs, alongside staffing and project costs, and to gradually begin to build up our unrestricted reserves.
8
Open Door Community Foundation Financial Statements for the year ended 30 April 2023
## **Report of the Trustees (continued)**
## **Reserves policy**
ODCF Trustees are seeking to build up, and then maintain, reserve funds equivalent to 3 months salary costs (including redundancy payments) and the fulfilment of any other legal obligations (e.g. rent). At the time of writing, free reserves have grown significantly since our last report, but need to continue to do so.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing Document**
Open Door Community Foundation Limited is a company limited by guarantee (No. 09549202) and a registered charity (No. 1164850) governed by its Memorandum and Articles of Association. The Charitable Company was incorporated on 19 April 2015 and obtained its registration as a Charity on 15 December 2015 when it commenced its activities.
## **Appointment of trustees, induction & training**
Trustees are appointed in accordance with the Charity’s Memorandum and Articles (section ), with up to 6 nominated by the ‘Founding Member’ (the PCC of St Philip & St James, odge ill), and up to a further nominated by the Board of Trustees. Recruitment of new Trustees is the responsibility of the Board of Trustees, with support from O CF’s staff members. Key criteria for new trustees include:
- Understanding and sharing the distinctive ethos and approach of ODCF
- ringing s ills and experience that enrich the Trustees’ wor of oversight
- A rootedness in, or a connection to, the neighbourhood of the Firs & romford in which O CF’s wor is focused
Induction for new Trustees includes time spent with the Chair and other key Trustees, time spent shadowing our staff, and a review of our core policies and procedures (including safeguarding and risk management). Trustees are alert to the value of ongoing training and support, and draw particularly on the support offered by Thrive Together Birmingham, who regularly send an advisor to ODCF Board meetings, and facilitate an annual away day for Trustees and staff together.
Over the past couple of years, we have lost two of our Trustees and currently have a very small Board. Expanding and strengthening the Board of Trustees is a top priority for us over this next year, seeking to reflect and resource our developing vision and priorities for our ongoing work in this area.
## **Organisational structure**
As a very small Charity, organisational structure is relatively simple. The two full-time paid staff continue to be line managed by one of the Trustees (the local vicar), who also acts as Secretary to the Board and Designated Safeguarding Lead for the Charity. The Green Connectors and Street Connector Trainees are line managed by the Street Connector Mentor. The Board of Trustees also has a separate Safeguarding Trustee. Day-to-day financial management, HR and organisational support, is provided by Matt Perry (formerly of Worth Unlimited, now of Giraffe HR) who also acts as our Company Secretary. There is a Trustee on the Board who takes the lead on financial oversight.
9
Open Door Community Foundation Financial Statements for the year ended 30 April 2023
## **Report of the Trustees (continued)**
## **REFERENCE AND ADMINISTRATIVE INFORMATION**
**Trustees:**
Parochial Church Council of St Philip & St James Hodge Hill Rev A Barrett P Hall (co-chair) A C Sheppard (resigned 7[th] December 2022) G B Smith (co-chair)
**Charity Number: Company Number:** 1164850 09549202
**Registered Office:** 8 Dreghorn Road Birmimgham B36 8LJ
**Independent Examiner: Bankers:** Karen Hanlan Independent Examiner Limited Unity Trust Bank plc 1 Saracen Close Nine Brindley Place Ettington Birmingham CV37 7SZ B1 2HB
Approved by the Board and signed on its behalf by:
_P Hall_ Date: _Co-Chair of Trustees:_ 19/12/2023
10
Open Door Community Foundation Financial Statements for the year ended 30 April 2023
## **Statement of Trustees’ Responsibilities**
The trustees are required to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company and of the surplus or deficit incurred by the charitable company for that year. In preparing those financial statements the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- make judgments and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue to exist.
The trustees have overall responsibility for ensuring that the charitable company has an appropriate system of controls, financial and otherwise.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy, at any time, the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Charities Act 2011.
They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities and to provide reasonable assurance that:
- the charitable company is operating efficiently and effectively;
- its assets are safeguarded against unauthorised use or disposition;
- proper records are maintained and financial information used within the charity or for publication is reliable;
- the charitable company complies with relevant laws and regulations.
11
## Open Door Community Foundation Financial Statements for the year ended 30 April 2023
## **Independent xaminer’s Report to the Trustees of Open Door Community Foundation ‘the ompan ’**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 April 2023 which are set out on pages 13 to 24.
## **Responsibilities and basis of report**
As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section of the Charities Act 20 (‘the 20 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
- accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
- the accounts do not accord with those records; or
- the accounts do not comply with the accounting requirements of section 386 of the 2006 Act other than the requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or
- the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard Applicable in the UK and Republic of Ireland (FRS102).
I have no concerns and have come across no matters in connection with my examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Mrs. K Hanlan, ACA Date: 19/12/2023 Karen Hanlan Independent Examiner Limited 1 Saracen Close Ettington CV37 7SZ
12
## Open Door Community Foundation Financial Statements
for the year ended 30 April 2023
## **Statement of Financial Activities (including an Income & Expenditure account)**
|**Note**
**Income:**
Donations & legacies
1
Charitable Activities
2
**Total income**
**Expenditure:**
Charitable Activities
3
**Total expenditure**
**Net income and net movement in**
**funds for year**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Un-**
**restricted**
**funds**
**2023**
**Restricted**
**funds**
**2023**
**Total**
**funds**
**2023**
**Total**
**funds**
**2022**
**£**
**£**
**£**
**£**
969
134,297
**135,266**
142,969
16,100
-
**16,100**
9,411|
|---|---|
||**17,069**
**134,297**
**151,366**
152,380
6,676
124,550
**131,226**
127,818|
||**6,676**
**124,550**
**131,226**
127,818
**10,393**
**9,747**
**20,140**
24,562|
||**8,183**
**46,508**
**54,691**
30,129|
||**18,576**
**56,255**
**74,831**
54,691|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
13
## Open Door Community Foundation Financial Statements for the year ended 30 April 2023
## **Balance Sheet**
|**Note**
**Current Assets**
Debtors and prepayments
5
Cash at bank and in hand
**Current Liabilities**
Creditors: amounts falling due within one year
6
**Net current assets**
**Net assets**
**Funds of the charity:**
Restricted Funds
7
Unrestricted Funds
**Total charity funds**|**2023**
2022
**£**
£
**13,745**
2,569
**68,727**
57,500|
|---|---|
||**82,472**
60,069|
||**(7,641)**
(5,378)
**74,831**
54,691|
||**74,831**
54,691|
||**56,255**
46,508
**18,576**
8,183|
||**74,831**
54,691|
The accompanying accounting policies and notes form part of these financial statements. Registered Company number: 09549202
For the year ended 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Responsibilities of directors/trustees:
(a) The members have not required the charitable company to obtain an audit of its financial statements for the year in question in accordance with section 476 of the Companies Act 2006 - however, in accordance with section 145 of the Charities Act 2011 the financial statements have been examined by an independent examiner whose report appears on page 12.
(b) The directors/trustees acknowledge their responsibility for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.
Approved by the Trustees and signed on their behalf by:
P Hall Co-Chair of Trustees
Date: 19/12/2023
14
Open Door Community Foundation Financial Statements for the year ended 30 April 2023
## **Principal accounting policies**
## **Status of the company**
The charitable company is limited by guarantee and does not have share capital.
The liability of members is limited to £1 per member.
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## **Basis of preparation**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)(updated 1 January 2019) – (Charities SORP (FRS102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Companies Act 2006.
Open Door Community Foundation meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
## **Going concern statement**
The financial statements have been prepared on a going concern basis which assumes that the Company will continue to operate. The validity of this assumption is dependent upon the continuance of support from the Company's key funders and in response to the progress made by the Company in pursuing a viable budget including the obtaining of further grants and other funds. The Company's current business plan shows that the Company will be able to operate in the foreseeable future. Based on this understanding, the directors believe that it remains appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments, which would result from the basis of preparation being inappropriate.
## **Funds**
General accumulated funds are unrestricted funds available for general purposes and include funds designated for a particular purpose; the use of such funds remains at the discretion of the trustees.
Restricted funds are funds subject to conditions imposed by the donor or by specific terms of the appeal under which the funds are raised. The restrictive conditions are binding upon the Charitable Company.
15
## Open Door Community Foundation Financial Statements for the year ended 30 April 2023
## **Principal accounting policies (Continued)**
## **Income**
Items of income are recognised and included in the accounts when all of the following criteria are met:
- The charity has entitlement to the funds;
- any performance conditions attached to the item(s) of income have been met or are fully within the control of the charity;
- there is sufficient certainty that receipt of the income is considered probable; and
- the amount can be measured reliably.
## **Expenditure and irrecoverable VAT**
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
Expenditure on charitable activities includes the direct costs of projects and activities undertaken to further the purposes of the charity and their associated support & governance costs.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## **Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due.
## **Cash at bank and in hand**
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **Creditors and provisions**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **Taxation**
As a registered charity no provision is considered necessary for taxation.
## **Pensions**
The charity contributes into a Group Personal Pension Plan for employees. This pension plan is defined contribution in nature and as required under FRS102 the annual cost is recognised as incurred and included in the Statement of Financial Activities.
16
## Open Door Community Foundation Financial Statements for the year ended 30 April 2023
## **Notes to the financial statements**
## **1. Donations & legacies**
|**1. Donations & legacies**||
|---|---|
|Subscriptions and donations
Unrestricted grants
Restricted:
Restricted donations
POhWER NNS Hodge Hill
Small grants towards Welcome Support & Advice
Groundworks/HS2
Big Lottery Awards for All
Commonwealth Games Organisational Committee
Birmingham City Council – Commonwealth Games
Birmingham City Council – Emergency Food Aid
Restricted grants from Charitable Trusts towards Green Connectors
Worth Unlimited (including grants from National Lottery Community fund
and Firs and Bromford Neighbours Together)
Total
**2. Charitable Activities**
Earned income|**2023**
2022
**£**
£
**469**
781
**500**
-|
||**969**
781
**631**
565
**2,500**
-
**1,300**
-
**14,085**
19,645
**-**
10,000
**9,500**
-
**5,000**
-
**4,000**
-
**5,912**
14,000
**91,369**
97,978|
||**134,297**
142,188|
||**135,266**
**142,969**|
||**2023**
2022
**£**
£
**16,100**
9,411|
||**16,100**
9,411|
17
for the year ended 30 April 2023
## Open Door Community Foundation Financial Statements
## **Notes to the financial statements (continued)**
|**3. Expenditure**
**_Direct Charitable expenditure:_**
Salary costs
Consultancy
Direct programme costs
**_Support costs:_**
Bookkeeping
Payroll administration
Mobile phones
Staff travel
Recruitment
Staff Training
Staff Well-being
Staff uniforms
Volunteer costs
Publicity/printing
Subscriptions
Equipment
Cleaning/maintenance
Rent
Insurance
Bank charges
IT Costs
**_Governance costs:_**
Independent Examiners fee
**Total**|Un-
Restricted
Restricted
**2023**
**Total**
Un-
Restricted
Restricted
**2022**
**Total**
£
£
**£**
£
£
**£**
3,474
79,482
**82,956**
1,513
76,989
78,502
-
667
**667**
-
-
-
1,972
26,856
**28,828**
4,665
27,418
32,083
411
4,390
**4,801**
-
3,600
3,600
-
781
**781**
-
671
671
22
628
**650**
-
718
718
354
179
**533**
140
401
541
-
268
**268**
-
-
-
-
2,057
**2,057**
-
-
-
35
-
**35**
900
-
900
100
-
**100**
-
335
335
196
591
**787**
170
80
250
6
238
**244**
-
720
720
-
193
**193**
-
363
363
-
30
**30**
-
2,110
2,110
-
1,097
**1,097**
-
283
283
-
4,840
**4,840**
-
5,280
5,280
-
507
**507**
-
490
490
40
36
**76**
-
72
72
66
810
**876**
-
-
-
-
900
**900**
-
900
900|
|---|---|
||**6,676**
**124,550**
**131,226**
7,388
120,430
127,818|
## **4. Analysis of staff costs, trustee remuneration and expenses**
|Salaries (including redundancy pay of £2,155)
National Insurance
Pension costs
Sessional workers
Total|**2023**
2022
**£**
£
**65,857**
69,129
**-**
1,541
**4,036**
4,493
**13,063**
3,339|
|---|---|
||**82,956**
78,502|
18
Open Door Community Foundation Financial Statements for the year ended 30 April 2023
## **Notes to the financial statements (continued)**
The Charitable Company employed an average of 4.42 (2022: 3.42) staff during the year.
No employees had benefits in excess of £60,000 (2022: nil). Pension costs are allocated to activities in proportion to the related staffing costs incurred.
Expenses of £79.92 was reimbursed to one Trustees during the year for project costs (2022: Two Trustees £1,508.83).
Trustee Indemnity Insurance of £89.20 is paid for by the Charity as part of its overall insurance cover.
The key management personnel of the charity comprise the trustees only, Trustees receive no remuneration or other benefits from the charity. The pay of key management personnel for the year was £nil (2022: £nil).
## **5. Debtors**
|**Debtors**||
|---|---|
|Prepayments
Income receivable
**Creditors: amounts falling due within one year**
Trade creditors
Accruals|**2023**
2022
**£**
£
**11,710**
1,422
**2,035**
1,147|
||**13,745**
2,569|
||**2023**
2022
**£**
£
**6,441**
3,956
**1,200**
1,422|
||**7,641**
5,378|
## **6. Creditors: amounts falling due within one year**
19
Open Door Community Foundation Financial Statements
for the year ended 30 April 2023
## **Notes to the financial statements (continued)**
## **7. Restricted funds**
The income funds of the charity include restricted funds comprising the following amounts which have been applied for specific purposes:
|**2023**
Church Urban Fund Near Neighbours
Drop in
Groundworks/HS2
Near Neighbours Fund
Thrive Together Birmingham
The National Lottery Awards For All
Green Connectors Trust funding
Worth Unlimited – Green Connector
& FBNT projects
Worth Unlimited – Together We Can!
POhWER NNS Hodgehill
Welcome Support & Advice fund
Commonwealth Games
BCC- Commonwealth Games
BCC – Emergency Food Aid
Total|**Movement in Funds**
**Balance**
**At**
**beginning**
**of year**
**Income**
**Expenditure**
**Balance**
**At end of**
**year**
£
£
£
£
1,174
-
-
1,174
(80)
80
-
-
(186)
14,085
(10,797)
3,102
2,238
-
(454)
1,784
1,515
-
(1,515)
-
8,144
-
(2,775)
5,369
11,573
5,912
(6,634)
10,851
9,435
24,380
(20,850)
12,965
12,695
67,000
(62,892)
16,803
-
2,500
(2,500)
-
-
1,840
-
1,840
-
9,500
(9,225)
275
-
5,000
(5,000)
-
-
4,000
(1,908)
2,092
46,508
134,297
124,550
56,255|
|---|---|
20
## Open Door Community Foundation Financial Statements
for the year ended 30 April 2023
## **Notes to the financial statements (continued)**
|**2022**
Church Urban Fund Near Neighbours
Drop in
Groundworks/HS2
Hodge Hill Church
Near Neighbours Fund
Police Mutual
Thomas Dole
Thrive Together Birmingham
The National Lottery Awards For All
Green Connectors Trust funding
Worth Unlimited – Green Connector
& FBNT projects
Worth Unlimited – Together We Can!
Total|**Movement in Funds**
**Balance**
**At**
**beginning**
**of year**
**Income**
**Expenditure**
**Balance**
**At end of**
**year**
£
£
£
£
3,000
-
(1,826)
1,174
5
-
(85)
(80)
14,169
19,645
(34,000)
(186)
168
-
(168)
-
2,352
-
(114)
2,238
227
-
(227)
-
200
-
(200)
-
2,000
-
(485)
1,515
-
10,000
(1,856)
8,144
-
14,500
(2,927)
11,573
2,300
26,102
(18,967)
9,435
270
72,000
(59,575)
12,695
24,691
142,247
(120,430)
46,508|
|---|---|
## **Church Urban Fund**
Delivery of the ‘ nowing Me, nowing ou’ neighbourhood connecting project.
## **Drop in**
Donations towards the refreshments and other costs of running the Tuesday Drop-In support session.
## **Groundworks (HS2)**
The development of a Local Pantry for Firs and Bromford.
## **Near Neighbours Fund**
Funding for Community Conversations project.
## **Thrive Together Birmingham**
Match funding for the _Together We Can!_ project, in particular to support volunteer costs.
## **The National Lottery Awards for All**
Funding towards worker costs, venue hire and equipment for women-focused ‘ row-Cook- at’ wor .
## **Worth Unlimited funding**
Worth Unlimited, acting as the Locally Trusted Organisation for Firs and Bromford Neighbours Together (Big Local Programme) for:
- the employment of a Green Connector and resources for garden projects and events
- support towards other local events and initiatives
21
for the year ended 30 April 2023
## Open Door Community Foundation Financial Statements
## **Notes to the financial statements (continued)**
As part of a partnership programme utilizing National Lottery Community Fund and Firs and Bromford Neighbours Together funds for:
- the employment and running costs for the adult-focused strand of _Together We Can!_
## **POwHER**
Foodbanks Small Grants Programme: used to purchase additional food and supplies for The Pantry
## **Warm Welcome Support & Advice Fund**
Various small grants towards provision of Warm Welcome Places of Welcome and new Livelihoods Worker.
## **Commonwealth Games and Birmingham City Council**
Funding for cultural and community events associated with the Commonwealth Games.
## **Birmingham City Council – Emergency Food Aid**
Funding for additional food and supplies for The Pantry project over winter of 2022/2023.
22
Open Door Community Foundation Financial Statements for the year ended 30 April 2023
## **Notes to the financial statements (continued)**
## **8. Analysis of net assets between funds**
|**2023**
Current assets
Current liabilities
Total funds
**2022**
Current assets
Current liabilities
Total funds|Restricted
funds
Unrestricted
funds
Total
£
£
£
63,896
18,576
82,472
(7,641)
-
(7,641)|
|---|---|
||56,255
18,576
74,831|
||Restricted
funds
Unrestricted
funds
Total
£
£
£
51,886
8,183
60,069
(5,378)
-
(5,378)|
||46,508
8,183
54,691|
## **9. Controlling Interests**
The charity is controlled by the trustees.
## **10. Related party transactions**
There were no transactions with related parties in the year.
23
Open Door Community Foundation Financial Statements for the year ended 30 April 2023
## **Notes to the financial statements (continued)**
## **11. Comparative statement of financial activities**
|**Income:**
Donations & legacies
Charitable Activities
**Total income**
**Expenditure:**
Charitable Activities
**Total expenditure**
**Net income and net movement in**
**funds for year**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Un-**
**restricted**
**funds**
**2022**
**Restricted**
**funds**
**2022**
**Total**
**funds**
**2022**
**£**
**£**
**£**
781
142,188
**142,969**
9,352
59
**9,411**|
|---|---|
||**10,133**
**142,247**
**152,380**
7,388
120,430
**127,818**|
||**7,388**
**120,430**
**127,818**
**2,745**
**21,817**
**24,562**|
||5,438
24,691
**30,129**|
||**8,183**
**46,508**
**54,691**|
24